Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)
117 Care and management.
[CATA 1976 s72]
(1) Tax is hereby placed under the care and management of the Commissioners.
(2) Subject to the direction and control of the Commissioners, any power, function or duty conferred or imposed on the Commissioners by this Act may be exercised or performed on their behalf by an officer of the Commissioners.